ACCA國際注冊會計師證書考試與國內的其他證書考試是存在著本質的區別，ACCA考試之后，學員拿到的并非是ACCA會員證書。今天融躍小編給大家分享知識點，ACCA考試：setting of international financial reporting standards！
ACCA證書在國內的知名度很高，因此學習ACCA知識點學員也要拿出足夠的干勁才可以。ACCA考試對學員來說是一次知識的學習過程，ACCA考試setting of international financial reporting standards的內容學員要重點去學習。
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1、due process
advisory committee to give advice
IASB may develop and publish discussion paper
IASB would develop and publish an Exposure Draft
IASB would issue a final IFRS
2、co-ordination with national standard setters
3、IASB liaison members
4、import duties and non-refundable purchase taxes
IFRS interpretations committee
5、scope and application of IFRSs
scope ：
not immaterial items
not retrospective
application：
local regulations
concentrated on essentials
6、criticism of the IASB
accounting standards and choice
political problems
ACCA考試的相關內容分享就到這里，融躍教育為ACCA學員準備各種資料、免費代報名等服務，還有需要或不清楚的問題添加融躍教育老師微信rongyuejiaoyu。
